Sole trader convicted and fined in prosecution taken by the Pensions Authority

21 April 2016: In Thurles District Court, on Tuesday 19 April 2016, Judge Elizabeth McGrath convicted Paul Deegan trading as Tudor Tiles, a sole trader with an address of Dundrum, Co. Tipperary for failing to remit employee pension contributions to the trustee of the Construction Workers Pension Scheme (CWPS) within the statutory time limit. A fine of €500 was imposed.

Paul Deegan trading as Tudor Tiles had deducted pension contributions from the wages and salaries of employees for the months of March 2012 and April 2012 for remittance to the trustee of CWPS but had failed to remit the contributions to the trustee within the statutory timeframe. However, full repayment of all pension arrears due to CWPS was made prior to sentencing.

Paul Deegan trading as Tudor Tiles was further convicted of failing to comply with two statutory requests made by the Pensions Authority pursuant to section 18 of the Pensions Act 1990, as amended. The requests sought information and documentation detailing deductions made from employees’ wages for pension scheme contributions and payments made to two different pension schemes, as a result of allegations that monies were not being remitted to the schemes. These matters were taken into consideration.

Commenting on the conviction in this case, the Pensions Regulator, Brendan Kennedy, said, “This conviction should act as a warning to all employers and company directors that the Pensions Authority treats the failure of the employer to remit pension contributions as a very serious offence. We advise any employer with outstanding pension contributions to immediately regularise their position.”


For further information, contact:
David Malone
Head of Operations and Communications
The Pensions Authority
Tel (01) 6131900

Note to Editors

The Pensions Authority
The Pensions Authority (“the Authority”) is the statutory body established by the Pensions Act 1990 (“the Act”) to regulate occupational pension schemes, trust based RACs and Personal Retirement Savings Accounts (PRSAs) and to advise the Minister for Social Protection on overall pension policy development. Under the Act, the Authority has power to carry out investigations into alleged breaches of the Act and to ensure that trustees, employers, pension administrators and their advisers comply with their obligations to current and former employees in relation to their pension contributions and benefits.